GST rate and HSN code for puja samagri

Quick answer

GST on listed puja samagri is nil from 22 September 2025 (HSN: any chapter). The list is rudraksha and rudraksha mala, tulsi kanthi mala, panchgavya, sacred thread (janeu), wooden khadau, panchamrit, vibhuti, unbranded honey, wick for diya, roli, kalava and chandan tika. Hawan samagri, rosaries and prayer beads are 5%.

Sweets, namkeen and Diwali / puja items · HSN Any chapter · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for puja samagri

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Listed puja samagri (roli, kalava, chandan tika, janeu, wick, etc.)	Any chapter	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 167
Hawan samagri, rosaries and prayer beads	Any chapter	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 515

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Puja samagri: rudraksha, sacred thread, wooden khadau, panchamrit, vibhuti, unbranded honey, wick for diya, roli, kalava, chandan tika”.

What to print on the bill

Mark each listed item at 0% and use the HSN your supplier gives (the entry is 'any chapter').
Hawan samagri and prayer beads: 5%.
Agarbatti (5%), camphor and decorative items are not on the nil list.
HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

Treating everything sold in a puja shop as exempt.
Billing branded honey at 0%; only unbranded honey is listed.
Billing kalava or roli at 5%.

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Questions about GST on puja samagri

Which puja items are nil-rated?

Notification 10/2025, S. No. 167 lists: rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya, sacred thread, wooden khadau, panchamrit, vibhuti, unbranded honey, wick for diya, roli, kalava (raksha sutra) and chandan tika.

Is hawan samagri nil?

No. Rosaries, prayer beads and hawan samagri are 5% (Schedule I, S. No. 515).

Is rakhi taxable?

Rakhi is nil, unless it is made of goods of Chapter 71 (gold, silver, gems).

GST on sweetsHSN 2106 · 5%GST on namkeen and bhujiaHSN 2106 · 5%GST on chocolates and candyHSN 1806 · 5%GST on gajak and chikkiHSN 1704 · 5%GST on firecrackersHSN 3604 · 18%GST on diya and earthen potsHSN 6912 · 5% or nil

Look up another item in the HSN and GST rate finder, or see all GST rates by category.

General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.